Web-based Earnings Statements Available Before Pay Day

Web-based earnings statements are available for review three working days before payday. The Web-based earnings statements are available for all employees, including employees who elected to receive paper earnings statements on payday, in Earning Statements.

You may notice a difference in the amount of your net pay. Net pay differences may be related to a change in either salary (i.e., gross pay), tax withholdings, or other deductions. You can determine the cause of a difference by comparing your current and former earnings statements. You may access more detailed information on earnings statements, including a sample, at: Earnings Statement.

Net pay differences related to a change in gross pay can occur because of a change in salary or the hours reported by hourly paid employees. Irreconcilable salary differences should be reported to your HR/Payroll representative.

Net Pay Differences Related to Changes in Tax Withholdings or Other Deductions

These are typical for the first pay date of a new calendar year. The UI-Integrate methodology for calculating withholdings and other deductions may cause minor changes in your net pay. If you have any questions about changes in tax withholdings or other deductions, please contact your department HR/Payroll representative.

Parking Deductions

May be rounded up one cent ($.01) for bi-weekly employees depending on plan rates.

Optional State Life Insurance Plan Coverage/Premium Calculation

Due to rounding differences in the premium calculation for optional life insurance coverage, you may notice a minimal difference in your premium.

Life Insurance Imputed Income

If your salary exceeds $50,000, it is likely that you will notice a difference in your net pay due to the calculation of imputed income. Imputed income is the value of group-term life insurance coverage in excess of $50,000, which is in accordance with the Internal Revenue Code. Imputed income is considered taxable income and is subject to federal and state income tax, SURS, and Medicare (if applicable) withholding. Imputed income is calculated by (1) taking your employer-provided group term life insurance, (2) subtracting $50,000 from the total calculated in #1, and (3) multiplying the number calculated in #2 by the appropriate IRS uniform premium rate, which is based on your age. The most current uniform premium rates can be found on page 7 of IRS Publication 525. Imputed income is calculated in Banner once a month. Even if you are paid bi-weekly, you will notice the calculation of imputed income once a month.

Involuntary Deductions/Tax Levies

Involuntary deductions are mandated by a court of law, federal or state government. In general, involuntary deductions, such as garnishments, amount to between 15%-25% of disposable income (earnings less mandatory deductions). Depending on how your involuntary deduction is structured, you may notice a difference in your net pay.

If you have a debt with an agency of the State of Illinois you may have a State Offset deduction. These deductions result from an agency referring the debt to the State Comptroller. As a State agency making local payments the University of Illinois is required to withhold these deductions for the State of Illinois. If you have a debt with the State of Illinois not previously taken or for back child support, you may see an increase in the amount withheld.

Employees With Monthly and Hourly Appointments

Employees with monthly and hourly appointments will receive separate monthly and bi-weekly payments, which may affect their withholdings.

Leave By Job

In Banner, sick leave/vacation for Civil Service employees is accrued by Job rather than by Person. Due to rounding, an employee could get .01 hours more than the approximate per pay period rate as stated in policy. However, the employee will never go past the accrual maximum.

403(b) and 457 Plans

If you reached your maximum contribution limit during 2003, resulting in a reduction or discontinuation of your contribution, your contribution rate will return to normal levels beginning with your January statement.

Long-Term Disability (LTD) Plan

Rates for LTD vary based on age and salary and are adjusted each December. If your age moved you to a new rate or if you had a change in salary, your deduction may have increased, which was effective as of your December pay. To see the premium rates, visit the Long Term Disability page.

Accidental Death & Dismemberment Plans (AD & D)

Unless you've recently enrolled or changed your coverage amount, you should see no change in your deduction amount.

Life Insurance Plans

Premiums for optional life insurance vary by age and salary. Salary rates are adjusted each spring; however, if you've recently had a birthday, the rate based on your age may have increased and made your premium deduction higher. If you recently enrolled or increased your coverage, your insurance deductions may be higher than before. To see the premium rates, visit the Life & Disability Insurance page.

Charitable Deductions

If you recently enrolled in or changed your charitable contributions as part of a Campus Fund Drive, your statement will reflect this difference. Depending on your change, your deduction may be higher or lower than before.

Change In Benefits Enrollment or Coverage

If you added, dropped, increased, or decreased coverage amounts due to a Change in Status, your statement may reflect this change. Your deduction may be higher or lower depending on the deduction amount associated with your benefits changes. To see the premium rates, visit the Benefits page.

Flexible Spending Account Plans (MCAP/DCAP)

If you have been making contributions to MCAP/DCAP and had a deduction on your last statement, you should see no change in your deduction amount. If you recently enrolled as a new employee or made changes due to a qualifying event, your statement may reflect this difference.

Contact

If you have any questions about the amounts reflected in your earnings statement, please contact your department HR/Payroll representative. They will work with your College/Administrative unit office, campus Human Resources, and the Payroll office to clarify the amounts or make any necessary adjustments.